Journal of Siberian Federal University. Humanities & Social Sciences / Parafiscalities: Problems and Prospects of Legal Regulation

Full text (.pdf)
Issue
Journal of Siberian Federal University. Humanities & Social Sciences. 2019 12 (11)
Authors
Ignatenko, Victor V.; Vasilyeva, Natalya W.; Pyatkovskaya, Yulia W.
Contact information
Ignatenko, Victor V.: Institute of Economics, Management and Law Irkutsk National Research Technical University 83 Lermontov Str., Irkutsk, 664074, Russia; ; ORCID: 0000–0001–6215–3799; Vasilyeva, Natalya W.: Institute of State and Law Baikal State University 11 Lenin Str., Irkutsk, 664003, Russia; ; ORCID: 0000–0001–6522–6383; Pyatkovskaya, Yulia W.: Institute of Economics, Management and Law Irkutsk National Research Technical University 83 Lermontov Str., Irkutsk, 664074, Russia; ; ORCID:0000–0002–4971–7761
Keywords
parafiscalities; parafiscal payment; obligatory payments; public funds; budget; public interests; taxes and levies
Abstract

The article refers to investigating problems of legal regulation of parafiscal payments and ways of their solving. It marks the increasing number of payments as well as strengthening scientists’ interest to the issue in recent years. However, it has not led to legal regulation improvement of the sphere. While studying the issues the authors use the conceptual approach to consider the obligatory payments accumulated out of the budgetary system as “parafiscalities” that is supported by law enforcement practice. Analysing the main characteristics of parafiscal payments, the authors compare them with taxes and levies, separating the last, first of all, according to the purpose of establishing and collecting ones that are expected to satisfy not the state (municipal), but other public social or economic interests. The article also reveals negative sides of current parafiscal system that are mostly caused by legal regulation insufficiency in the sphere. In addition, it highlights the necessity of legislative definition for basic fundamentals to establish, introduce and levy payments providing public and private interests balance and that will ensure protection of payers’ rights who make parafiscal payments. The article also raises the problem of strengthening the financial control over the parafiscal payment system that is also possible only in case of complex legal regulation of all obligatory payments coming to the decentralized public funds

Pages
2014–2022
DOI
10.17516/1997–1370–0508
Paper at repository of SibFU
https://elib.sfu-kras.ru/handle/2311/127048

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